New Hampshire Revised Statutes 564-F:22-2201 – Annual Reports
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(a) Each foundation and each registered foreign foundation shall file with the secretary of state an annual report.
(b) In the case of a foundation, an annual report shall set forth:
(1) The foundation’s name;
(2) The address of the foundation’s principal office;
(3) The foundation’s registered agent;
(4) The foundation’s registered office; and
(5) The name and business address of each of the foundation’s directors.
(c) In the case of a registered foreign foundation, an annual report shall set forth:
(1) The foundation’s name;
(2) The jurisdiction in which the foundation is formed;
(3) The address of the foundation’s principal office;
(4) The foundation’s registered agent;
(5) The foundation’s registered office; and
(6) The name and business address of each of the foundation’s directors.
(d) On its annual report, a foundation or a registered foreign foundation shall report information that is accurate as of January 1 of the year in which the annual report is due.
(e) A foundation’s annual reports are due:
(1) Subject to subsection (e)(2), a foundation shall file its initial annual report on or before April 1 of the year following the calendar year in which the foundation was formed.
(2) If the foundation was formed during the month of December, then the foundation shall file its initial annual report on or before April 1 of the second year following the calendar year in which the foundation was formed.
(3) In each calendar year after the year in which its initial annual report is due, the foundation shall file an annual report on or before April 1 of that year.
(f) A foreign foundation’s annual reports are due:
(1) Subject to subsection (f)(2), a registered foreign foundation shall file its initial annual report on or before April 1 of the year following the calendar year in which the foundation was formed.
(2) If the foreign foundation registered during the month of December, then the registered foreign foundation shall file its initial annual report on or before April 1 of the second year following the calendar year in which the foreign foundation was registered.
(3) In each calendar year after the year in which its initial annual report is due, the foreign foundation shall file an annual report on or before April 1 of that year.
(g) If an annual report of a foundation or a registered foreign foundation does not contain the information required by this section, then the secretary of state shall promptly send to the foundation or the registered foreign foundation:
(1) A notice describing the deficiencies in the annual report; and
(2) The annual report that fails to contain the information required by this section.
(h) If a foundation or a registered foreign foundation files a corrected annual report within 30 days after the date of notice under subsection (g)(1), then the annual report will be deemed timely filed.
(i) In addition to the annual report fee, a foundation that fails to file its annual report on or before the due date under N.H. Rev. Stat. § 564-F:22-2201(e) or a registered foreign foundation that fails to file its annual report on or before the due date under N.H. Rev. Stat. § 564-F:22-2201(f) shall pay the late filing fee under N.H. Rev. Stat. § 564-F:22-2205(a)(19).
(b) In the case of a foundation, an annual report shall set forth:
Terms Used In New Hampshire Revised Statutes 564-F:22-2201
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
(1) The foundation’s name;
(2) The address of the foundation’s principal office;
(3) The foundation’s registered agent;
(4) The foundation’s registered office; and
(5) The name and business address of each of the foundation’s directors.
(c) In the case of a registered foreign foundation, an annual report shall set forth:
(1) The foundation’s name;
(2) The jurisdiction in which the foundation is formed;
(3) The address of the foundation’s principal office;
(4) The foundation’s registered agent;
(5) The foundation’s registered office; and
(6) The name and business address of each of the foundation’s directors.
(d) On its annual report, a foundation or a registered foreign foundation shall report information that is accurate as of January 1 of the year in which the annual report is due.
(e) A foundation’s annual reports are due:
(1) Subject to subsection (e)(2), a foundation shall file its initial annual report on or before April 1 of the year following the calendar year in which the foundation was formed.
(2) If the foundation was formed during the month of December, then the foundation shall file its initial annual report on or before April 1 of the second year following the calendar year in which the foundation was formed.
(3) In each calendar year after the year in which its initial annual report is due, the foundation shall file an annual report on or before April 1 of that year.
(f) A foreign foundation’s annual reports are due:
(1) Subject to subsection (f)(2), a registered foreign foundation shall file its initial annual report on or before April 1 of the year following the calendar year in which the foundation was formed.
(2) If the foreign foundation registered during the month of December, then the registered foreign foundation shall file its initial annual report on or before April 1 of the second year following the calendar year in which the foreign foundation was registered.
(3) In each calendar year after the year in which its initial annual report is due, the foreign foundation shall file an annual report on or before April 1 of that year.
(g) If an annual report of a foundation or a registered foreign foundation does not contain the information required by this section, then the secretary of state shall promptly send to the foundation or the registered foreign foundation:
(1) A notice describing the deficiencies in the annual report; and
(2) The annual report that fails to contain the information required by this section.
(h) If a foundation or a registered foreign foundation files a corrected annual report within 30 days after the date of notice under subsection (g)(1), then the annual report will be deemed timely filed.
(i) In addition to the annual report fee, a foundation that fails to file its annual report on or before the due date under N.H. Rev. Stat. § 564-F:22-2201(e) or a registered foreign foundation that fails to file its annual report on or before the due date under N.H. Rev. Stat. § 564-F:22-2201(f) shall pay the late filing fee under N.H. Rev. Stat. § 564-F:22-2205(a)(19).